please show me the step of the last one that I got wrong

Bramble Company publishes a monthly sports magazine, Fishing Preview. Subscriptions to the magazine cost $30 per year. During November 2020, Bramble sells 13,500 subscriptions beginning with the December issue. Bramble prepares financial statements quarterly and recognizes subscription revenue at the end of the quarter. The company uses the accounts Unearned Subscription Revenue and Subscription Revenue. Your answer is correct Prepare the entry in November for the receipt of the subscriptions. (Credit account titles are automatically Indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Nov. 30 Cash 405,000 Unearned Subscription Revenue 405.000 Your answer is correct. Prepare the adjusting entry at December 31, 2020, to record sales revenue recognized in December 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to O decimal places, e5.5.275.) Account Titles and Explanation Debit Credit Dec. 31 Unearned Subscription Revenue 33,750 Date Subscription Revenue 31750 eTextbook and Media List of Accounts Your answer is partially correct. Prepare the adjusting entry at March 31, 2021, to record sales revenue recognized in the first quarter of 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar 31 Unearned Subscription Revenue 101.205 Subscription Revenue 101.205 e Textbook and Media